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	<title>S&amp;P Law Firm in Italy</title>
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	<description>Legal assistance on buying Italian property and in all matters related to Italy</description>
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	<title>S&amp;P Law Firm in Italy</title>
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	<item>
		<title>How to claim compensation in the event of car accident in Italy?</title>
		<link>https://splawfirm.eu/insurance-car-accident-italy/how-claim-compensation-car-accident-italy/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=how-claim-compensation-car-accident-italy</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Tue, 27 Aug 2024 08:28:57 +0000</pubDate>
				<category><![CDATA[Insurance & car accident]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1661</guid>

					<description><![CDATA[<p>The Italian legislation (Legislative Decree No. 209 of September 7, 2005) establishes that motor vehicles, including trailers, can circulate on public roads (or equivalent areas) only if covered by third-party liability insurance. This insurance covers both liability for damage to property and for personal injury.&#8230;</p>
<p>The post <a href="https://splawfirm.eu/insurance-car-accident-italy/how-claim-compensation-car-accident-italy/">How to claim compensation in the event of car accident in Italy?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>The Italian legislation (Legislative Decree No. 209 of September 7, 2005) establishes that motor vehicles, including trailers, can circulate on public roads (or equivalent areas) only if covered by third-party liability insurance. This insurance covers both liability for damage to property and for personal injury.<br />
This is mandatory insurance, with its scope predetermined by law; the minimum coverage is set at €5,000,000.00 per accident for personal injury and €1,000,000.00 per accident for property damage.</p>
<p><strong>How to Request Compensation</strong><br />
The compensation request must be sent to the insurance company by registered mail with return receipt or by certified email. The request must include the claimant&#8217;s details, a description of the accident&#8217;s dynamics, the other party&#8217;s details (if known), the location, date, and time where the property and/or vehicle can be inspected by a company technician, and a specification of the damages incurred. For damages caused by road traffic, the law sets a statute of limitations of two years, within which the claimant must act to request compensation. A longer period is provided in the case of a crime (e.g., personal injury or manslaughter).</p>
<p>The law outlines various compensation procedures.<br />
The passenger must send their request to the insurance company of the vehicle in which they were traveling at the time of the accident, regardless of the driver&#8217;s liability.</p>
<p>In the event of an accident between two identified motor vehicles that are legally insured with a company based in Italy, the damaged drivers must contact the insurance company of their own vehicle and not the responsible party&#8217;s company. This procedure is called &#8220;Direct Compensation&#8221; and covers both vehicle damage and personal injury to the driver.</p>
<p>Direct Compensation does not apply:<br />
a. For personal injuries considered &#8220;severe&#8221; under the private insurance law;<br />
b. If more than two vehicles are involved;<br />
c. If one or more involved vehicles are registered abroad;<br />
d. If one or more involved vehicles are unidentified and/or uninsured;<br />
e. If there was no collision between the vehicles.</p>
<p>In the above cases, the injured party must submit their claim to the responsible party&#8217;s insurance company.<br />
In the case of an accident between an Italian vehicle and a vehicle registered abroad, if the responsible party is the driver of the Italian vehicle, the injured party must seek compensation from the Italian insurance company.<br />
In the event of an accident with an uninsured or unidentified vehicle, the injured party must request compensation from the Road Victims&#8217; Guarantee Fund, a public entity overseen by the Ministry of Economic Development. Upon receiving the request, the Fund appoints an insurance company to handle the case and provide compensation. The Fund does not intervene in all cases of damage, as its jurisdiction is limited; however, personal injuries are always covered.</p>
<p><strong>Compensation Timelines</strong><br />
Upon receiving the compensation request, the insurance company must request additional documentation if the documents are incomplete within 30 days and process the claim within set time limits, which are 60 days for property damage and 90 days for personal injuries (the latter period starts from the medical certificate confirming the end of the convalescence).</p>
<p>Within these timeframes, the insurance company must either:<br />
&#8211; Send the claimant a compensation offer;<br />
&#8211; Notify the rejection of the compensation request.</p>
<p>Failure to meet these deadlines by the insurance company is sanctioned by the Italian Insurance Supervisory Institute (IVASS), to which anyone can report a service failure.</p>
<p>The post <a href="https://splawfirm.eu/insurance-car-accident-italy/how-claim-compensation-car-accident-italy/">How to claim compensation in the event of car accident in Italy?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<item>
		<title>How capital gain is taxed when an Italian property is reselled?</title>
		<link>https://splawfirm.eu/tax-issues-italy/how-capital-gain-is-taxed-when-an-italian-property-is-reselled/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=how-capital-gain-is-taxed-when-an-italian-property-is-reselled</link>
		
		<dc:creator><![CDATA[Riccardo Pellacchia]]></dc:creator>
		<pubDate>Tue, 27 Dec 2022 15:00:35 +0000</pubDate>
				<category><![CDATA[Buy a house]]></category>
		<category><![CDATA[Tax issues]]></category>
		<category><![CDATA[buy house in Italy]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1626</guid>

					<description><![CDATA[<p>The capital gain on Italian real estate is taxed in Italy only if the property is resold within five years from the purchase. The capital gain is calculated on the difference between the sale price and the original purchase price; however, some expenses can be&#8230;</p>
<p>The post <a href="https://splawfirm.eu/tax-issues-italy/how-capital-gain-is-taxed-when-an-italian-property-is-reselled/">How capital gain is taxed when an Italian property is reselled?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>The capital gain on Italian real estate is taxed in Italy only if the property is resold within five years from the purchase. The capital gain is calculated on the difference between the sale price and the original purchase price; however, some expenses can be deducted.</p>
<p>The seller may choose whether to pay a substitutive tax of 26% or a variable tax based on to his/her income.</p>
<p>Let&#8217;s make a couple of examples:</p>
<p>a) Mr. Tom purchased an apartment in 2018 for a price of 100,000 euro; he paied 10,000 euro for restructuring costs* that have increased the value of the property. He resells the good in 2022 for a price of 120,000 euro. The capital gain is 120,000 &#8211; 100,000 &#8211; 10,000 = 10,000 euro. Thus, if Tom chooses to pay the substitutive tax (26%), the amount will be 2,600 euro.</p>
<p>b) Ms. Jenny purchased an apartment in 2015 for a price of 150,000 euro; she resells it in 2023 for 300,000 euro, no taxation on capital gain is levied by the Italian Tax Agency.</p>
<p>If the property is resold after five years no taxation is levied on capital gain according to the Italian tax law. However, in case of a non-resident person the seller could be liable for taxation in the country of residence, pursuant to the domestic law, as provided for the double taxation agreement (or DTA) stipulated between Italy and seller&#8217;s home state.</p>
<p>On the other hand, the buyer is responsible for other taxes and expenses related to the purchase, such as registration and cadastral taxes, and notary&#8217;s fee.</p>
<p>* <em>this is only an indicative example, every issue has to be discussed case by case </em></p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>The post <a href="https://splawfirm.eu/tax-issues-italy/how-capital-gain-is-taxed-when-an-italian-property-is-reselled/">How capital gain is taxed when an Italian property is reselled?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<item>
		<title>Rent house in Italy. How is rental income taxed in Italy and in my Country?</title>
		<link>https://splawfirm.eu/tax-issues-italy/how-rental-income-taxed-italy/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=how-rental-income-taxed-italy</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Fri, 13 May 2022 12:36:44 +0000</pubDate>
				<category><![CDATA[Rent house]]></category>
		<category><![CDATA[Tax issues]]></category>
		<category><![CDATA[Italian Rental Income Taxation]]></category>
		<category><![CDATA[Rent your house in Italy]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1586</guid>

					<description><![CDATA[<p>The Italian tax rate on rental income is a flat tax on 21%. An agreement between Italy and Germany avoid a double taxation on the same income.</p>
<p>The post <a href="https://splawfirm.eu/tax-issues-italy/how-rental-income-taxed-italy/">Rent house in Italy. How is rental income taxed in Italy and in my Country?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>Your rental income from managing a property abroad “<em>ausländische Einkünfte</em>” may be taxed both in your country of residence (Germany) and in the country where it is located (in our case, Italy). The country to which income can be derived is called the &#8220;source country&#8221;.</p>
<p>In general, if you have income from abroad that is not exempt from taxation in your country of residence, double taxation can be avoided (in whole or in part) by requesting a credit for the amount of tax you have paid abroad (source state) or an exemption from taxable base.</p>
<p>This article aims to simplify, and thus make it understandable, the aspect of double taxation.</p>
<p><strong>In the present case, we are assessing a rental income from Italy that is also taxable in Germany.</strong></p>
<p>Initially, it is necessary to take into account that as a resident of Germany you are considered to be subject to unlimited tax liability there (<em>unbeschränkt einkommensteuerpflichtig</em>). Therefore, you also pay taxes in Germany on all your income from abroad (in our case from Italy). In addition, under Italian tax law, rental income is taxable in Italy because the property is located there.</p>
<p>This situation leads to a risk of double taxation (<em>Doppelbesteuerung</em>) if a credit or exemption method is not applied to the foreign derived income.</p>
<blockquote><p>NOTE:<br />
In Italy you can choose either to pay income tax starting from a rate of 23% or pay an alternative flat tax of 21% called &#8220;cedolare secca&#8221;. More details in this article: <span style="color: #cc9933;"><a href="https://splawfirm.eu/rental-house-italy/guide-short-term-rentals-regulations-italy/" target="_blank" rel="noopener">Guide to short term rentals regulations in Italy &gt;&gt;</a></span></p></blockquote>
<p>The &#8220;foreign&#8221; tax credit method (Anrechnungsmethode), or alternatively exemption method (Freistellungsmethode), is in fact used to prevent double taxation on income derived abroad. It depends on double taxation treaties entered into between your country of residence and the source country. However, we recommend that you contact your accountant or your local Tax Office in Germany in order to accurately assess any tax reliefs currently in force.</p>
<p>It should be noted that a double taxation agreement exists between Italy and Germany in order to avoid the same income being taxed in both countries.<br />
The full text of the agreement can be viewed at this link ==&gt;<br />
<span style="color: #008080;"><a style="color: #008080;" href="https://www.finanze.gov.it/export/sites/finanze/.galleries/Documenti/dipartimento_pol_fisc/germ-en.pdf" target="_blank" rel="noopener">Double taxation agreement exists between Italy and Germany </a></span></p>
<p><u>Article 6</u>, first and third paragraphs, of the Double Taxation Convention between Germany and Italy actually provides that &#8220;<em>income … from immovable property &#8230; situated in the other Contracting State may be taxed in that other State</em>&#8221; and such provisions apply to income &#8221; <em>derived from the direct use, letting, or use in any other form of immovable property</em>&#8220;.</p>
<p>With reference to a resident of the Federal Republic of Germany, <u>article 24(3)</u> of the aforementioned Double Taxation Convention, which refers to the &#8220;<strong>Elimination of double taxation</strong>&#8220;, provides that &#8220;<em>shall be excluded from the base upon which German tax is imposed any item of income from sources within the Italian Republic. The Federal Republic of Germany, however, retains the right to take into account in the determination of its rate of tax the items of income and capital so </em><em>excluded</em>&#8220;.</p>
<p>In relation to the present case,<span style="color: #000000;"><strong> a landlord resident in Germany who has received foreign income from renting out his house in Italy can therefore request that the rental income derived from Italy be exempt from the German taxable base.</strong></span> However, the Federal Republic of Germany has the right to take into account that &#8220;exempted&#8221; income on the determination of the tax bracket.</p>
<p><strong><u>Let us explain it trough a practical example:</u></strong></p>
<p>assume that the worldwide income of a resident in Germany amounts to EUR 120,000, of which EUR 80,000 is derived from Germany and the remaining EUR 40.000 represents the rental income from Italy.</p>
<p><strong>1)&nbsp; <span style="color: #cc9933;">The Italian tax rate on rental income is a flat tax on 21%.</span></strong></p>
<p>40,000 x 21 % = EUR 8,400</p>
<p>NOTE! <em>The foreign landlord can choose to pay an alternative flat tax of 21% on rental income according to Italian tax law. This choice should be made directly when drawing up the Italian income tax return or when registering the contract with the Italian tax office.</em></p>
<p><strong>2)&nbsp; <span style="color: #cc9933;">Under the Germany-Italy Double Taxation Convention, Germany applies the &#8220;exemption with progression method&#8221; towards the income derived in Italy.</span></strong></p>
<p>In order to simplify the calculation, we don&#8217;t take into consideration the real German income tax brackets.<br />
We assume that in Germany the rate of tax on income from EUR 60,000 up to EUR 100.000 is 40%, and on income above EUR 100,000 45%.</p>
<p>As the worldwide income of the residence taxpayer amounts to EUR 120.000, the tax rate applicable would be 45%. However, due to application of the convention, the tax rate (45%) will only be applicable to the income derived in Germany (i.e. resident country). This means that the tax due in Germany will be 80,000 x 45% = EUR 36,000.</p>
<p>In summary:<br />
=&gt; tax levied by Italy =&gt; 8,400 EUR;<br />
=&gt; tax levied by Germany =&gt; 36,000 EUR.</p>
<p>You claim relief for the Italian tax in your income tax return with reference to the year you report that income from Italy.</p>
<p style="text-align: center;"><span style="color: #008080;">*&nbsp; *&nbsp; *</span></p>
<p><u><span style="color: #cc9933;">NOTE:</span><br />
</u><strong>Particular attention should be paid to the submission of the income declaration to the Italian Tax Authority &#8220;Agenzia delle Entrate&#8221;.</strong></p>
<p>An income tax return for the rental income received must be submitted in Italy each year, even though the landlord is resident abroad (in our case, Germany). Forgetting to submit the declaration in Italy can have serious consequences (high fines) depending on the length of the delay.</p>
<p>Our law firm very often faces problems related to double taxation of income abroad as well as forgetfulness (or delay) in filing the tax return in Italy. This happens more often to people living abroad who receive additional income from renting property in Italy.</p>
<p>If you have forgotten to declare your rental income in Italy, contact an accountant or a lawyer as soon as possible in order to settle your tax position before a tax assessment check is carried out. In this way, the situation can be regulated through the payment of minor penalties/fines.</p>
<p>If you need information regarding the taxation of your rental income from Italy, please contact us. We are happy to provide information and answer all your questions. In addition to this, in the event that legal assistance should be required, our law firm offers a complete customized assistance to foreign landlord who owns a property in Italy by addressing all tax matters even related to double taxation issues.</p>
<p>&nbsp;</p>
<p>The post <a href="https://splawfirm.eu/tax-issues-italy/how-rental-income-taxed-italy/">Rent house in Italy. How is rental income taxed in Italy and in my Country?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>Guide to short term rentals regulations in Italy</title>
		<link>https://splawfirm.eu/rental-house-italy/guide-short-term-rentals-regulations-italy/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=guide-short-term-rentals-regulations-italy</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Sat, 23 Apr 2022 13:54:17 +0000</pubDate>
				<category><![CDATA[Manage a house]]></category>
		<category><![CDATA[Rent house]]></category>
		<category><![CDATA[Tax issues]]></category>
		<category><![CDATA[Administrative and tax obligations of a landlord in Italy]]></category>
		<category><![CDATA[Income tax return in Italy]]></category>
		<category><![CDATA[Italian Rental Income Taxation]]></category>
		<category><![CDATA[Rent your house in Italy]]></category>
		<category><![CDATA[Short-term rental regulation in Italy]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1579</guid>

					<description><![CDATA[<p>Guide to all the administrative and tax obligations a landlord resident abroad need to know in the case of short-term rental of his property in Italy</p>
<p>The post <a href="https://splawfirm.eu/rental-house-italy/guide-short-term-rentals-regulations-italy/">Guide to short term rentals regulations in Italy</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>This guide aims to explain all the administrative and tax obligations of a landlord resident abroad (i.e. not resident in Italy) in the case of short-term rental of his property in Italy in private form without an intermediary.</p>
<p>If you have decided that you want to rent out your house in Italy (i.e., short-term leases), there are certain obligations that must be taken into account in accordance with Italian laws as well as international tax law.</p>
<p>Investing in real estate in Italy with a view to future rental income is becoming increasingly common. Short-term tourist lets have risen sharply in Italy in recent years. Renting out your property in Italy is actually a good extra income, especially as tourism in Italy continues to grow exponentially. Moreover, it should be added that at the moment it is still possible to buy nice houses at a good price and the rental prices are more than satisfactory in relation to the investment costs.</p>
<p><em>NOTE. In the following, we do not take into account all the details concerning double taxation issues between Italy and landlord&#8217;s country as well as the taxation levied on income from Italy in landlord&#8217;s country.</em></p>
<p><strong><u>INDEX</u></strong></p>
<ol>
<li><a href="#lease-considered-short-term-italy"><span style="color: #cc9933;">When a lease can be considered &#8220;short-term&#8221;</span></a></li>
<li><a href="#advantages-disadvantages-short-term-lease-italy"><span style="color: #cc9933;">Advantages and disadvantages of choosing a &#8220;short-term lease&#8221;</span></a></li>
<li><a href="#form-italian-rental-contract"><span style="color: #cc9933;">Form of the Italian rental contract</span></a></li>
<li><a href="#register-italian-short-term-lease"><span style="color: #cc9933;">Short-term lease not to be registered with Italian tax authorities</span></a></li>
<li><a href="#fiscal-obligations-italy"><span style="color: #cc9933;">Fiscal obligations (taxes and income declaration in Italy)</span></a></li>
<li><a href="#registration-tenant-Italian-police-website"><span style="color: #cc9933;">Registration of the tenant&#8217;s data in the Italian police website &#8220;Alloggiati Web&#8221;</span></a></li>
<li><a href="#notification-activity-italian-municipality"><span style="color: #cc9933;">Notification of the activity to the Italian municipality</span></a></li>
<li><a href="#additional-services-tenants"><span style="color: #cc9933;">Other information regarding additional services to tenants</span></a></li>
</ol>
<p style="text-align: center;">*  *  *</p>
<h3 id="lease-considered-short-term-italy"><strong>1) When a rental contract can be considered &#8220;short term&#8221; in Italy</strong></h3>
<p><span style="color: #993300;">What does short-term lease mean?</span></p>
<p>According to the Italian Tax Law (art. 4 of Decree Law no. 50/2017),<span style="color: #000000;"><strong> a letting can be considered a &#8220;short-term letting&#8221; if the duration of the rental contract does not exceed 30 days</strong></span> (30 days refers to one person for the whole year). Short-term rental contracts are for residential (and non-commercial) use only and must be concluded by natural persons.</p>
<p>The short-term rental contract differs from the other Italian types of rental. For indicative purposes, we list only three types:</p>
<ul>
<li>ordinary lease &#8220;<em><strong>a canone libero</strong></em>&#8221; which has a duration of 4 years plus another 4 years renewable;</li>
<li>&#8220;transitional lease &#8211; <em><strong>ad uso transitorio</strong></em>&#8221; which has a maximum duration of 18 months;</li>
<li>&#8220;<em><strong>renting to university students</strong></em>&#8221; the duration of the contract is a minimum of 6 months and a maximum of 3 years.</li>
</ul>
<p>&nbsp;</p>
<table style="width: 100%;">
<tbody>
<tr>
<td style="text-align: center;"><strong>REQUIREMENTS FOR SHORT-TERM RENTAL CONTRACTS</strong></td>
</tr>
<tr>
<td>PROPERTY TYPOLOGY</td>
<td>all residential properties (classified in category from A/1 to A/11) except offices which are classified under category A/10</td>
</tr>
<tr>
<td>RUNNING TIME LIMIT</td>
<td>max 30 days per year with reference to each person (30 days per person throughout the year)</td>
</tr>
<tr>
<td>USE</td>
<td>for residential (and non-commercial) use only</td>
</tr>
<tr>
<td>LANDLORD &amp; TENANT</td>
<td>the contract must be concluded by natural persons, outside the exercise of business activities*<strong>*</strong></td>
</tr>
</tbody>
</table>
<p><em><strong>*</strong> NOTE! According to the law n. 178/20, in case of renting out more than 4 properties, the exercise of the activity must be changed into a tourist activity in entrepreneurial form.</em></p>
<h3 id="advantages-disadvantages-short-term-lease-italy"><strong>2) What are the advantages of taking out a short-term rental contract in Italy?</strong></h3>
<p>&#8211; The landlord does not commit for a long period of time as in a normal rental contract (4 years);<br />
&#8211; the rental contract does not need to be registered with the Italian tax authorities;<br />
&#8211; no registration tax or stamp duty is required;<br />
&#8211; fixed tax of 21% of the rent.</p>
<p><strong>You must</strong><br />
&#8211; register tenants&#8217; details on the police website within 24 hours;<br />
&#8211; notify the municipality of tenants&#8217; details (only applies to certain municipalities).</p>
<h3 id="form-italian-rental-contract"><strong>3) Form of the Italian rental contract </strong></h3>
<p><strong><span style="color: #993300;">For short-term rentals, no specific form of contract is required.</span></strong> However, the contract must contain certain information such as the identification of the tenant and the landlord, the property details, the purpose of the contract (i.e., state that it is a short-term lease), the obligations of the tenant and the landlord, the duration, the amount of the rent and other charges.</p>
<p>The rental contract must be signed upon the guest&#8217;s arrival. The tenant must also provide a copy of his/her passport or ID card. A copy of the document is necessary to allow the landlord to register the guest&#8217;s details in the police website (see below point 6).</p>
<h3 id="register-italian-short-term-lease"><strong>4) Short-term rental contracts should not be registered with the Italian Tax Agency</strong></h3>
<p>Short-term rental contracts, i.e. <strong>a rental contract where the duration does not exceed 30 days, do not need to be registered with the Italian tax agency</strong> &#8220;Agenzia delle Entrate&#8221;. This means that the landlord does not have the burden of paying registration tax (<strong>imposta di registro</strong>) and stamp duty (<strong>Imposta di bollo</strong>).</p>
<p><span style="color: #993300;">Can I still choose to register short-term rental contracts with the tax authorities?</span><br />
You can register the contract with the tax office. If at registration the application of a fixed tax rate of 21% is chosen, called &#8220;<strong>cedolare secca</strong>&#8221; (see below point 5), registration tax and stamp duty will not have to be paid.</p>
<p><strong><u>NOTE:</u></strong> Registration is always compulsory if you choose to enter into an ordinary rental contract or another form of rental contract that provides for a term of more than 30 days.</p>
<h3 id="fiscal-obligations-italy"><strong>5) Fiscal obligations of the landlord (taxes and income declaration in Italy)</strong></h3>
<p>The landlord is obliged to declare the rent and consequently pay tax on it. <strong>An income tax return showing the rental income received must be submitted to the Italian tax authorities even though the landlord is resident in abroad, i.e. not domiciled in Italy.</strong></p>
<p><strong><u>NOTE:</u></strong> Failure to submit or forgetting to submit the declaration in Italy can have serious consequences (high fines) which vary according to the period of delay. In this case, you should urgently contact an accountant or a lawyer in Italy in order to settle your tax position before an inspection for tax purposes takes place. In this way, the case can be settled through the reduction of penalties/fines.</p>
<p>Regarding taxes on rental income in an international context, they are primarily paid in the country where the property is located. The person receiving the income from abroad may still be taxed in their home country. It is therefore always necessary to assess the international double taxation conventions. The double taxation agreement between Italy and the landlord&#8217;s country may provide for the recognition of a deduction to the latter in order to avoid the payment of the same tax in both countries.</p>
<p><strong>With regard to taxation in Italy, the landlord has the possibility to choose between two different paths:</strong></p>
<ol>
<li><strong><u>include the income in their Italian annual income tax return.</u></strong> Income tax in Italy starts from a rate of 23%. (<em>NOTE! this choice is particularly suitable for resident in Italy</em>);</li>
<li><strong><u>pay an alternative flat tax of 21%.</u></strong> This option is called &#8220;<span style="color: #993300;"><strong>cedolare secca</strong></span>&#8221; and constitutes a fixed taxation. It shall be calculated on the full annual rental amount as specified in the contract (GROSS AMOUNT). This choice should be made directly when drawing up the Italian income tax return or when registering the contract with the tax office. It is recommended to turn to a local Italian accountant.<br />
<em>(NOTE! Flat taxation is a good solution for those who are not resident in Italy).</em></li>
</ol>
<h3 id="registration-tenant-Italian-police-website"><strong>6) Registration of the tenant&#8217;s data on the Italian police website &#8220;Alloggiati Web&#8221;</strong></h3>
<p>In accordance with Italian law (Article 109 T.U.L.P.S.), the landlord is obliged to register (via the web) the tenants&#8217; details on the police website &#8220;<span style="color: #993300;">Alloggiati Web</span>&#8220;. This obligation applies to both EU and non-EU guests.</p>
<p><strong>Registration of guests&#8217; data in the police portal will be completed:</strong></p>
<p>&#8211; <strong>within 24 hours</strong> of the guest&#8217;s arrival in case the stay is longer than 24 hours;</p>
<p>&#8211; <strong>within 6 hours</strong> of the guest&#8217;s arrival in case the stay is shorter than 24 hours.</p>
<p><strong><span style="color: #993300;">How do you register your accommodation and guests?<br />
</span></strong>The landlord must first contact the police headquarters &#8220;<strong>QUESTURA</strong>&#8221; located in the province concerned to obtain the login details. You can also request login details by email.</p>
<p>Here you can search for the address of the police headquarters in your province:<br />
<span style="color: #008080;"><em><a style="color: #008080;" href="https://alloggiatiweb.poliziadistato.it/PortaleAlloggiati/Contatti.aspx" target="_blank" rel="noopener">https://alloggiatiweb.poliziadistato.it/PortaleAlloggiati/Contatti.aspx</a></em></span></p>
<p>After activating the service, the landlord can log in to the police web portal &#8220;Alloggiati Web&#8221; and register his tenants. For each registration you receive a receipt that must be kept for 5 years.</p>
<p>Here is the link to the Alloggiati Web site:<br />
<span style="color: #008080;"><em><a style="color: #008080;" href="https://alloggiatiweb.poliziadistato.it/PortaleAlloggiati/Default.aspx" target="_blank" rel="noopener">https://alloggiatiweb.poliziadistato.it/PortaleAlloggiati/Default.aspx</a></em></span></p>
<h3 id="notification-activity-italian-municipality"><strong>7) Notification of the activity to the municipality</strong></h3>
<p>The Italian municipality (or region) in which the property is located may require the landlord to notify its activities and the details of its guests even if they are not carried out in the form of a registered business activity (company).</p>
<p>Rules vary between municipalities or regions. It is recommended to contact the municipality (or check on the website of the regional administration) before starting the activity.</p>
<h3 id="additional-services-tenants"><strong>8) Other information regarding additional services to tenants</strong></h3>
<p>It should be noted that:</p>
<p>&#8211; the additional services allowed are only those linked to the rent, i.e., changing bed linen/towels and cleaning the property.</p>
<p>&#8211; if you offer additional services such as breakfast or food then you have to change the activity to a &#8220;different&#8221; business form like B&amp;B, affittacamere, countryhouse, etc.</p>
<p>The post <a href="https://splawfirm.eu/rental-house-italy/guide-short-term-rentals-regulations-italy/">Guide to short term rentals regulations in Italy</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>Inherit an apartment in Italy. Obligations and taxes for heirs</title>
		<link>https://splawfirm.eu/italian-succession-wills-probate/inherit-apartment-italy-obligations-taxes-heirs/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=inherit-apartment-italy-obligations-taxes-heirs</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Sat, 16 Apr 2022 10:29:59 +0000</pubDate>
				<category><![CDATA[Succession & wills]]></category>
		<category><![CDATA[Tax issues]]></category>
		<category><![CDATA[Cadastral tax in Italy]]></category>
		<category><![CDATA[Italian inheritance tax]]></category>
		<category><![CDATA[Mortgage tax in Italy]]></category>
		<category><![CDATA[Property transfer tax in Italy]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1571</guid>

					<description><![CDATA[<p>If the value of the inheritance in Italy does not exceed one million euros, you will not pay inheritance tax (in Italy), but property transfer taxes are charged as a percentage of the cadastral value</p>
<p>The post <a href="https://splawfirm.eu/italian-succession-wills-probate/inherit-apartment-italy-obligations-taxes-heirs/">Inherit an apartment in Italy. Obligations and taxes for heirs</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>Hi, thanks for your email.<br />
What you wrote is correct. If the value of your father&#8217;s assets in Italy does not exceed one million euros, <strong>you will not pay inheritance tax in Italy</strong>.</p>
<p><strong>Don&#8217;t forget that if your inheritance also includes a property (house or even just some shares of a house), you will have to pay certain taxes on the transfer of the property</strong>. Italian Cadastre registry and all data must be updated.</p>
<p>The Italian Cadastre registry is divided in two sub-systems:</p>
<ul>
<li>Urban Building Cadastre (<em>Catasto Urbano</em>) =&gt; list of all buildings for civil, industrial and commercial use;</li>
<li>Land Cadastre (<em>Catasto Terreni</em>) =&gt; list of all rural properties and unbuilt land plots.</li>
</ul>
<p><u>If the estate in Italy also includes real estate, the following taxes will be due:</u></p>
<p><strong>GENERAL SITUATION (<span style="color: #800000;">not resident in Italy</span>)</strong></p>
<p>Taxes are as follows:</p>
<p>&#8211; imposta ipotecaria, <strong>2%</strong> of the cadastral value of the property;</p>
<p>&#8211; imposta catastale, <strong>1%</strong> of the cadastral value of the property.</p>
<p>Note: the <u>cadastral value</u> is the value that the Italian administration gives to each property, based on data found on the Italian cadastre registry. <strong>The cadastral value is usually significantly lower than the &#8220;selling price&#8221; of the house</strong></p>
<p><strong>If I transfer my residence to Italy, what tax benefits would I be entitled to?</strong></p>
<p><strong>TAX BENEFIST *</strong></p>
<p>Taxes are as follows:<br />
<strong>&#8211; mortgage tax 200 € (fixed amount)<br />
</strong><strong>&#8211; cadastral tax 200 € (fixed amount)</strong></p>
<p><em>* Not applicable to luxury properties.</em></p>
<p>However, the above tax benefits are subject to the following conditions</p>
<ul>
<li>if the heir will establish his/her residence in the Italian inherited house (or in the municipality where the inherited house is located) within 18 months;</li>
<li>if the heir has no other property in Italy purchased with the same tax advantage;</li>
<li>if the heir does not own another property in the same municipality where the inherited house is located.</li>
</ul>
<p>&nbsp;</p>
<p><strong>Below is a brief summary of obligations that must be performed in the event of succession in Italy :</strong></p>
<ol>
<li>draw up and submit an declaration of succession to the Italian tax authorities within 12 months of the death and pay taxes on the transfer of property;</li>
<li>you must update the information in the Italian Cadastre registry when you draw up the declaration of succession;</li>
<li>if your father also had a bank account, you will need to prove to the bank that you have the right to inherit so that they can transfer money to you and close the account;</li>
<li>it is always a good idea to inform the municipality about the property transfer and to check that all the data concerning waste tax is up to date;</li>
<li>update your names on bills (electricity, water, gas, etc.).</li>
</ol>
<p><u>Finally, I would like to emphasis that the law of succession (and who has the right to inherit) depends on the law to be applied.</u></p>
<p><strong>You wrote that your mother will inherit your father&#8217;s share. NOTE: This is not always true.</strong></p>
<p>You said that your mother is Swedish citizen and the property is located in Italy. Thus the EU law (EU Regulation n. 650/12 ) must be taken into account.<br />
In general, the law of the country where the deceased had her habitual residence at the time of death applies to the succession. This means that if the deceased had her habitual residence in Italy, Italian law applies. In any case, a will allows you to choose which country&#8217;s law will apply to your inheritance.</p>
<p>For example, <strong>if Italian law applies</strong>, then both you and your mother should inherit and not just your mother.</p>
<p><strong>According to Italian law, if the heirs consist of a wife and a child, the “reserved share” is:</strong></p>
<p>&#8211; the wife inherits 50% of the estate;</p>
<p>&#8211; the child inherits 50% of the estate.</p>
<p><strong>If the heir consists of a wife and two children, the “reserved share” is:</strong></p>
<p>&#8211; the wife inherits 1/3 of the estate;</p>
<p>&#8211; child 1 inherits 1/3 of the estate;</p>
<p>&#8211; child 2 inherits 1/3 of the estate.</p>
<p>&nbsp;</p>
<p>The post <a href="https://splawfirm.eu/italian-succession-wills-probate/inherit-apartment-italy-obligations-taxes-heirs/">Inherit an apartment in Italy. Obligations and taxes for heirs</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>Own one or more houses in Italy. When an income tax return is required?</title>
		<link>https://splawfirm.eu/manage-house-italy/house-in-italy-when-income-tax-return-required/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=house-in-italy-when-income-tax-return-required</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Fri, 15 Apr 2022 18:17:12 +0000</pubDate>
				<category><![CDATA[Manage a house]]></category>
		<category><![CDATA[Tax issues]]></category>
		<category><![CDATA[Italian income tax return]]></category>
		<category><![CDATA[Italian municipal property tax]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1561</guid>

					<description><![CDATA[<p>If you own one or more properties in Italy, it is necessary to pay the municipal property tax to the Italian tax agency.  No income tax return has to be submitted in Italy.</p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/house-in-italy-when-income-tax-return-required/">Own one or more houses in Italy. When an income tax return is required?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>If you own one or more properties in Italy, the owner who has the residence abroad (or the usufructuary) must pay every year the municipal property tax (IMU) to the Italian tax agency.  <strong>No income tax return has to be submitted in Italy.</strong></p>
<p>The subject would require a long explanation, especially if we were to consider all individual cases even in the context t. ex. with tax deductions, additional income generated in Italy (due to renting their home in Italy or commercial activities), residing in a property other than the one owned. We therefore try to simplify the answer by providing general information.</p>
<p>In this case, we are also considering only private properties, not rented and not those considered as luxury homes.</p>
<p><strong>It should also be noted that:</strong></p>
<ul>
<li>houses abroad (in our case&#8230;in Italy) can be subject to property tax also in the owner&#8217;s country of residence</li>
<li>every Italian real estate (house or land) has a specific value according to the land register, it is called in Italian &#8220;<em><strong>rendita catastale</strong></em>&#8220;. The value can be found in the land title (<em>visura catastale</em>) or in the purchase contract. This value is used to calculate all taxes on real estate;</li>
<li>in Italy, the municipal property tax (IMU) generally replaces the income tax for natural persons (IRPEF) related to real estate not rented. This means that when you pay municipal property tax (IMU) you do not have to pay income tax (IRPEF) on the value of the property and consequently, if you have no other income apart from the property, you do not have to submit an income declaration to the Italian tax agency &#8220;Agenzia delle Entrate&#8221;.</li>
</ul>
<p>As indicated in the question, it is necessary to distinguish cases where the owner is resident in Italy from those where he is not.</p>
<p><strong>RESIDENCE ABROAD (i.e. not tax redicence in Italy) + income declaration abroad</strong></p>
<p>If you own one or more properties in Italy, the owner (or the usufructuary) must pay every year the municipal property tax (IMU) to the Italian tax agency &#8220;Agenzia delle Entrate&#8221;. This means that no income tax return has to be submitted in Italy.</p>
<p>Don&#8217;t forget that in addition to the property tax (IMU), there are also another municipal tax (TARI) that the owner must pay. <em>More details on the annual property taxes can be found on this article &gt;&gt;&gt;</em></p>
<p>&nbsp;</p>
<p><strong>RESIDENCE IN ITALY + income declaration in Italy</strong></p>
<p><strong><u>1) A property owned</u></strong></p>
<p>If you own a property in Italy and you are registered there (i.e. tax redicence in Italy), you do not have to pay the property tax IMU. You also do not have to pay the personal income tax (IRPEF) on the value of the property.</p>
<p>In practice, the value according to the land registry (rendita catastale) must be declared in the Italian income tax return, but since the law in this case allows to deduct the entire value from the total taxable value, it means that no income tax is paid on the property.</p>
<p><strong><u>2) Two or more properties located in different Italian municipalities</u></strong></p>
<p>For example, if you own two properties located in two different Italian municipalities and you are registered in one of the two properties, then the situation is as follows:</p>
<ul>
<li>property 1 in municipality A where you are registered =&gt; see point 1);</li>
<li>property 2 (not rented) in municipality B =&gt; you only pay the municipal property tax (IMU).  Consequently, no income tax (IRPEF) is payable on the value of the property.</li>
</ul>
<p><strong><u>3) Two or more properties located in the same municipality</u></strong></p>
<p>For example, if you own two properties located in the same municipality and you are registered in one of the two properties, then the situation is as follows:</p>
<ul>
<li>property 1 in municipality A where you are registered =&gt; see point 1);</li>
<li>property 2 (not rented) in municipality A =&gt; in this particular case the general rule does not apply. This means that you have to pay both the municipal property tax (IMU) plus a reduced income tax (IRPEF) on the assessed value (income tax is only paid on the 50% of the assessed value). For more details on the calculation of the tax, we recommend contacting us directly or getting in touch with a trusted Italian accountant.</li>
</ul>
<p><strong>NOTE:</strong> The reduced assessed value must be added to other income. Depending on the level of all income, different tax rates are paid (23%, 25%, 35% and 43%).</p>
<p><strong>NOTE:</strong> If the property is rented out, different rules apply and, in addition, an income tax return must be filed in Italy even if the owner is resident abroad.</p>
<p>&nbsp;</p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/house-in-italy-when-income-tax-return-required/">Own one or more houses in Italy. When an income tax return is required?</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>How to avoid paying the €90 Italian TV fee in your electricity bill</title>
		<link>https://splawfirm.eu/manage-house-italy/avoid-paying-italian-tv-fee-in-electricity-bill/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=avoid-paying-italian-tv-fee-in-electricity-bill</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Fri, 15 Apr 2022 09:37:08 +0000</pubDate>
				<category><![CDATA[Manage a house]]></category>
		<category><![CDATA[Italian TV-licence fee]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1536</guid>

					<description><![CDATA[<p>If you do not own a TV, it is important that you communicate this to the Italian Tax Agency through a paper form sent by recorded mail or an online request via the Tax Agency's website.</p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/avoid-paying-italian-tv-fee-in-electricity-bill/">How to avoid paying the €90 Italian TV fee in your electricity bill</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>In Italy, the TV licence fee is used as a way to partially finance RAI (Radiotelevisione Italiana), i.e., the public service (radio and television).</p>
<p>The TV fee is 90 €/year and is called &#8220;Canone RAI&#8221;.</p>
<p><strong>NOTE:</strong> <em>From July 2016, the TV fee will be paid directly in the electricity bill. This means that you will pay the fee and the electricity with the same bill. The amount is divided into 10 monthly installments from January to October. The Italian Tax Agency (Agenzia delle Entrate) controls all payments.</em></p>
<p><strong>Here&#8217;s how it works:</strong></p>
<ul>
<li>The TV fee is paid per household.</li>
<li>It doesn&#8217;t matter if you are registered in Italy or not. Everyone who owns a house and a TV should pay the fee.</li>
<li>You only pay an annual fee (90/€) even if you own several televisions or several homes in Italy.</li>
<li>If you rent a house in Italy for a longer period of time, have a TV set and draw up an Italian electricity contract in your name, you must also pay the TV tax.</li>
</ul>
<p><strong>There are 3 exceptions for not paying the fee:</strong></p>
<ol>
<li>if you don&#8217;t own a TV;</li>
<li>if you are at least 75 years old and have an annual income of no more than EUR 6 713;</li>
<li>others (including diplomatic agents, military personnel with non-Italian nationality, etc.).</li>
</ol>
<p><strong>If you do not own a television, it is important that you communicate this to the Italian Tax Agency.</strong> The request is made through a paper form sent by post to the Tax Agency (do not forget to also attach a copy of a document confirming your identity, such as your passport) or through an online request via the Tax Agency&#8217;s website (this service requires registration).</p>
<p><span style="color: #005a87;"><strong>NOTE: The request must be sent every year or the charge will automatically appear on your electricity bill.</strong></span></p>
<p><strong><u>Here is an example for the year 2022:</u></strong><br />
=&gt; requests sent by 31 January 2022 will exempt you from paying the fee for the whole of 2022;<br />
=&gt; requests sent between 1 February and 30 June 2022 will exempt you from paying the fee for the second half of 2022 (from July to December 2022).</p>
<p>The same deadlines apply for future years.</p>
<p>As the charge is automatically linked to the electricity bill, there is a risk that you will have to pay the charge when you buy a house in Italy, even if you do not own a TV.  So, if you have bought a house in Italy and drawn up an electricity contract don&#8217;t forget to send the request to the tax office every year.</p>
<p>The form is called &#8220;<strong><em>Dichiarazione sostitutiva di non detenzione</em></strong>&#8221; and it must be filled in with your details on the first page. In Ram-A (<strong>Quadro A</strong>) on the other side, you state that you do not have a TV.</p>
<p>Here is an explanation of how to fill in the form:</p>
<table>
<tbody>
<tr>
<td><a href="https://splawfirm.eu/wp-content/uploads/2022/04/tv_licence_page_1.jpg"><img decoding="async" class="aligncenter size-thumbnail wp-image-1540" src="https://splawfirm.eu/wp-content/uploads/2022/04/tv_licence_page_1-150x150.jpg" alt="Italian Tv-licence page 1" width="150" height="150" srcset="https://splawfirm.eu/wp-content/uploads/2022/04/tv_licence_page_1-150x150.jpg 150w, https://splawfirm.eu/wp-content/uploads/2022/04/tv_licence_page_1-400x400.jpg 400w, https://splawfirm.eu/wp-content/uploads/2022/04/tv_licence_page_1-370x370.jpg 370w" sizes="(max-width: 150px) 100vw, 150px" /></a></td>
<td><a href="https://splawfirm.eu/wp-content/uploads/2022/04/tv-licencePage-2.jpg"><img decoding="async" class="aligncenter size-thumbnail wp-image-1558" src="https://splawfirm.eu/wp-content/uploads/2022/04/tv-licencePage-2-150x150.jpg" alt="TV-licence form page 2" width="150" height="150" srcset="https://splawfirm.eu/wp-content/uploads/2022/04/tv-licencePage-2-150x150.jpg 150w, https://splawfirm.eu/wp-content/uploads/2022/04/tv-licencePage-2-400x400.jpg 400w, https://splawfirm.eu/wp-content/uploads/2022/04/tv-licencePage-2-370x370.jpg 370w" sizes="(max-width: 150px) 100vw, 150px" /></a></td>
</tr>
<tr>
<td style="text-align: center;">Tv-licence form &#8211; page 1</td>
<td style="text-align: center;">Tv-licence form &#8211; page 2</td>
</tr>
</tbody>
</table>
<p>Here you can download the form directly from the Tax Agency (Agenzia delle Entrate):</p>
<p>&gt;&gt;&gt;<a href="https://www.agenziaentrate.gov.it/portale/documents/20143/296387/Provvedimento+24+febbraio+2017+Canone+Rai_ENTRATE_dich_sost+RAI_mod.pdf/fffdcd21-4258-400f-b6bf-bd6362ecab4e" target="_blank" rel="noopener"><em> download the form in pdf format</em> </a>&lt;&lt;&lt;</p>
<p>The request by post must be sent by an Italian <strong>REGISTERED MAIL </strong> (<em><strong>posta raccomandata</strong></em>), without envelope, to the following address:</p>
<p><strong>Agenzia delle Entrate &#8211; Ufficio Torino 1 Sat</strong><br />
<strong>Sportello Abbonamenti TV</strong><br />
<strong>Casella Postale 22</strong><br />
<strong>10121 &#8211; Turin</strong></p>
<p>Ask for information or assistance at the post office.</p>
<p>If you need more detailed information, please contact us via the web form.</p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/avoid-paying-italian-tv-fee-in-electricity-bill/">How to avoid paying the €90 Italian TV fee in your electricity bill</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>Annual property taxes in Italy. We have not received any bills</title>
		<link>https://splawfirm.eu/manage-house-italy/property-taxes-italy-not-received-any-bills/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=property-taxes-italy-not-received-any-bills</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Mon, 04 Apr 2022 10:48:08 +0000</pubDate>
				<category><![CDATA[Manage a house]]></category>
		<category><![CDATA[Annual property taxes in Italy]]></category>
		<category><![CDATA[Italian municipal property tax]]></category>
		<category><![CDATA[Italian waste tax]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1530</guid>

					<description><![CDATA[<p>When you become a property owner in Italy, you pay a municipal property tax, called IMU, and waste tax on property, called TARI.  </p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/property-taxes-italy-not-received-any-bills/">Annual property taxes in Italy. We have not received any bills</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>When you become a property owner in Italy, you pay 2 different annual property fees and taxes to the municipality:</p>
<ol>
<li>municipal property tax, called <strong>IMU</strong>;</li>
<li>waste tax on property, called, <strong>TARI</strong>;</li>
</ol>
<p><em>A third tax called </em>TASI<em> was in effect until 31 December 2019. It was a municipal service charge on property. (NOTE! This tax was abolished in 2020).</em></p>
<p><strong>On the municipal property tax IMU:<br />
</strong>the new owner is not obliged to send any &#8220;paper&#8221; to the municipality.<br />
Tax is paid twice a year, partly in June (advance payment) and partly in December (the balance).</p>
<p><span style="color: #445d70;"><u>NOTE: The owner does not receive any bills.</u></span></p>
<p>Each year, the owner must calculate the amount to be paid on his own. You can pay the tax at the bank using the &#8220;<strong><span style="color: #000000;">modello F24</span></strong>&#8221; form or at the post office using a &#8220;bollettino postale&#8221;. The template must be filled in with your details.<br />
We recommend contacting an accountant or a &#8220;CAF&#8221;. CAF is an association that offers services such as calculating property taxes, etc.</p>
<p><strong>Regarding the TARI waste tax:<br />
</strong>the municipality should count the amount. The owner receives the bill by post.<br />
The owner can choose to pay the fee in different parts of the year. The payment date varies between municipalities. It is also possible to pay the tax in full at once by 16 June.</p>
<p><strong>Regarding the TASI municipal service charge (abolished):<br />
</strong>it is easier because the municipality calculates the amount. The fee is invoiced twice a year, a part in June and the rest in December.<br />
<u>NOTE: This tax was abolished in 2020.</u></p>
<p>The post <a href="https://splawfirm.eu/manage-house-italy/property-taxes-italy-not-received-any-bills/">Annual property taxes in Italy. We have not received any bills</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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		<title>Find a house. All leading housing sites in Italy</title>
		<link>https://splawfirm.eu/buy-house-italy/find-house-italy-italian-leading-housing-sites/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=find-house-italy-italian-leading-housing-sites</link>
		
		<dc:creator><![CDATA[ales]]></dc:creator>
		<pubDate>Mon, 28 Mar 2022 18:32:33 +0000</pubDate>
				<category><![CDATA[Buy a house]]></category>
		<category><![CDATA[Italian leading housing sites]]></category>
		<guid isPermaLink="false">https://splawfirm.eu/?p=1506</guid>

					<description><![CDATA[<p>Here are some of the leading real estate sites in Italy where both real estate agents and individuals advertise. You will find homes such as stone houses, apartments, villas, castles and country homes.</p>
<p>The post <a href="https://splawfirm.eu/buy-house-italy/find-house-italy-italian-leading-housing-sites/">Find a house. All leading housing sites in Italy</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p>There are many housing sites in English aimed at the Italian property market. I recommend you to search directly on Italian housing sites because most Italians use only Italian sites.</p>
<p>Here are some of the leading real estate sites in Italy where both real estate agents and individuals advertise. You will find homes such as stone houses, apartments, villas, farms, castles and holiday homes.  Although many housing sites are in Italian, it is not difficult to find the house of your dreams. You can always use google translate.</p>
<p>If you have patience and especially if you have time, you can find interesting properties at very good prices. Also, don&#8217;t forget that in Italy you always have to negotiate the price. Check how long the ad has been up, it will help you understand the situation. For example. it is not difficult to find an object for sale in 2 or 3 years.</p>
<p>NOTE: It may also happen that several different brokers advertise the same property, for different prices. That doesn&#8217;t mean real estate agents aren&#8217;t serious! It&#8217;s almost always the seller&#8217;s fault. It happens very often that the seller contacts several brokers at different times and then forgets to keep everyone updated on price changes.</p>
<p>1) <strong><span style="color: #cc9933;">IMMOBILIARE.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.immobiliare.it" target="_blank" rel="noopener">www.immobiliare.it</a></span></p>
<p>Here, mainly brokers advertise.<br />
There are approx. 1.2 million real estate ads.<br />
Language: <em>Italian, English</em></p>
<p>2) <strong><span style="color: #cc9933;">IDEALISTA.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.idealista.it/" target="_blank" rel="noopener">www.idealista.it</a></span></p>
<p>Both brokers and private individuals advertise here.<br />
Language: <em>Italian, English</em></p>
<p>3) <strong><span style="color: #cc9933;">SUBITO.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.subito.it/annunci-italia/vendita/immobili/" target="_blank" rel="noopener">www.subito.it/annunci-italia/vendita/immobili/</a></span></p>
<p>Corresponds to the Swedish &#8220;blocket&#8221;.<br />
Here, mainly private individuals advertise.<br />
Language:<em> Italian</em></p>
<p>4) <strong><span style="color: #cc9933;">CASA.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.casa.it/" target="_blank" rel="noopener">www.casa.it/</a></span></p>
<p>Here, mainly brokers advertise.<br />
There are approx. 850,000 real estate ads.<br />
Language: <em>Italian</em></p>
<p>5) <strong><span style="color: #cc9933;">HOMEPAL.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.homepal.it/" target="_blank" rel="noopener">www.homepal.it/</a></span></p>
<p>Only private persons advertise here!<br />
Language: <em>Italian</em></p>
<p>6) <strong><span style="color: #cc9933;">CERCACASA.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="http://cercacasa.it/" target="_blank" rel="noopener">cercacasa.it/</a></span></p>
<p>Here only authorized real estate agent member of the Italian Association of Real Estate Agents FIAIP advertise.<br />
Language: <em>Italian, English</em></p>
<p>7) <strong><span style="color: #cc9933;">GATE-AWAY.COM</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://gate-away.com" target="_blank" rel="noopener">www.gate-away.com</a></span></p>
<p>Both brokers and private individuals advertise here.<br />
Language: <em>English </em></p>
<p>8)<strong><span style="color: #cc9933;"> KIJIJI.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="https://www.kijiji.it/case/" target="_blank" rel="noopener">www.kijiji.it/case/</a></span></p>
<p>Here, mainly private individuals advertise.<br />
Language: <em>Italian</em></p>
<p>9) <strong><span style="color: #cc9933;">EUREKASA.IT</span></strong></p>
<p><span style="color: #000000;"><a style="color: #000000;" href="http://www.eurekasa.it/" target="_blank" rel="noopener">www.eurekasa.it/</a></span></p>
<p>Both brokers and private individuals advertise here.<br />
Language: <em>Italian</em></p>
<p>10) <strong><span style="color: #cc9933;">ATTICO.IT</span></strong><br />
<span style="color: #000000;"><a style="color: #000000;" href="http://www.attico.it/" target="_blank" rel="noopener">www.attico.it/</a></span></p>
<p>Both brokers and private individuals advertise here.<br />
Language: <em>Italian</em></p>
<p>11) <strong><span style="color: #cc9933;">KIIIU.COM<br />
</span></strong><a href="http://www.kiiiu.com" target="_blank" rel="noopener"><span style="color: #000000;">www.kiiiu.com</span></a><strong><span style="color: #cc9933;"><br />
</span></strong></p>
<p>Both brokers and private individuals advertise here.<br />
Language: <em>English, swedish, chinese, russian, arabic</em></p>
<p>The post <a href="https://splawfirm.eu/buy-house-italy/find-house-italy-italian-leading-housing-sites/">Find a house. All leading housing sites in Italy</a> appeared first on <a href="https://splawfirm.eu">S&amp;P Law Firm in Italy</a>.</p>
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